Changes were made to the following areas of this document (indicated by a "✓"):
✓
Taxability Treatment
✓
Definition Treatment
✓
Statute/Rule Cite Reference
✓
Comments
✓
Date Revised
Reference Number of changed items (may include a brief description of the change):
Section B; 41045
Each item listed in this matrix under the Library of Definitions Section A (Administrative Definitions), Section B (Sales Tax Holidays) and Section C (Product Definitions) is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through December 21, 2021. Refer to Appendix C of the SSUTA for each definition.
Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.
Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.
Exceptions to the definitions or further explanation of the tax application is provided in the comment column.
Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the Library of Definitions.
To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Library of Definitions" is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.
As of June 2021 the Taxability Matrix was separated into two documents: Taxability matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2). “Tax Administration Practices” indicates which administrative practices the state follows and provides an explanation of the state’s practice if it does not follow a listed practice.
Library of Definitions
A. Administrative Definitions
Treatment
Reference
Reference Number
Sales price: Identify how the options listed below are treated in your state.
The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
X
NRS 360B.480, NRS 372.065.
10070
Telecommunication nonrecurring charges
X
NAC 372.045
Activation charges etc., that are services necessary to complete the sale are included in sales price.
10040
Installation charges
X
NRS 360B.480, NRS 372.065
10060
Value of trade-in
NRS 360B.480, NRS 372.065
The value is included except for a used vehicle or vessel taken in trade on another vehicle or vessel. With respect to vehicles, the value of the trade-in is deducted from the sales price . With regard to vessels, the applicable tax on the trade in value is applied as a credit toward the local portion of the tax
Reference Number
Delivery Charges for personal property or services other than direct mail.
The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
NRS 360B.425, NRS 360B.480, NAC 372.101
11010
Transportation, shipping, postage, and similar charges
X
NRS 360B.425, NRS 360B.480, NAC 372.101
Reference Number
Delivery Charges for direct mail.
The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
NRS 360B.425, NRS 360B.480, NAC 372.101
11021
Transportation, shipping, and similar charges
X
NRS 360B.425, NRS 360B.480, NAC 372.101
11022
Postage
X
NRS 360B.425, NRS 360B.480, NAC 372.101
Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
Sales and use taxes are not included in the sales price.
If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11110
Tire Surcharge Fee
X
NRS 360B.480. NRS 372.025, NRS 444A.090
11110
Government Services Fee
X
NRS 360B.480. NRS 372.025, NRS 482.313
Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11120
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11130
B. Sales Tax Holidays
Yes
No
Sales Tax Holidays: Does your state have a sales tax holiday?
X
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
!
$
0
X
Senate Bill 440 expanded the entity based exemption to qualified members of Nevada National Guard on Nevada Day through year 2031
Nevada was found out of compliance because the Sales Tax Holiday that was entity based was expanded and handled in conflict with Section 322(A)(4)
20060
!
$
0
X
20150
All Disaster Preparedness Supply
!
$
0
X
20160
Specific Disaster preparedness general supply
!
$
0
X
20170
Specific Disaster preparedness safety supply
!
$
0
X
20180
Specific Disaster preparedness food-related supply
!
$
0
X
20190
Specific Disaster preparedness fastening supply
!
$
0
X
20070
School supply
!
$
0
X
20080
School art supply
!
$
0
X
20090
School instructional material.
!
$
0
X
20100
School computer supply
!
$
0
X
20105
All WaterSense products. If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
!
$
0
X
20105
!
$
0
X
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.
Non-prewritten (custom) computer software delivered via load and leave
X
NAC 372.875
Reference Number
Mandatory computer software maintenance contracts
Taxable
Exempt
Statute/Rule Cite
Comment
30200
Mandatory computer software maintenance contracts with respect to prewritten computer software
X
NRS 360B.480, NRS 372.085, NAC 372.880
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
X
NRS 360B.470, NAC 372.880
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
X
NRS 360B.470, NAC 372.023, 372.880
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
X
NAC 372.875
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
X
NAC 372.875
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
X
NAC 372.875
Reference Number
Optional computer software maintenance contracts
Taxable
Exempt
Statute/Rule Cite
Comment
30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
X
NAC 372.875
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
X
NRS 360B.420, NAC 372.875, NAC 372.880
30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
X
NAC 372.023, NAC 372.875, NAC 372.880
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
X
NAC 372.875
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
X
NAC 372.875
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
X
NAC 372.875
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
X
NAC 372.875
Reference Number
Indicate your state's tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.
Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.
Taxable
Exempt
Statute/Rule Cite
Comment
30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software
Digital products(excludes telecommunications services, ancillary services and computer software)
Yes
No
Statute/Rule Cite
Comment
31000
A state imposing tax on products "transferred electronically" is not required to adopt definitions for specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books?
For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax. Does your state impose tax on:
Yes
No
Statute/Rule Cite
Comment
31065
Digital audio visual works sold to users other than the end user.
Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)
Included in Prepared Food
Excluded From Prepared Food
Statute/Rule Cite
Comment
41010
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
X
NRS 360B.460, NRS 372.284, NAC 372.605
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
NRS 360B.460, NRS 372.284, NAC 372.605
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
NRS 360B.460, NAC 372.605 and NRS 372.284
41030
Bakery items that meet the definition of prepared food sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
X
NRS 360B.460, NRS 372.284, NAC 372.605
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
X
NRS 360B.460(b) and NRS 372.284. New regulation R020-16, 6/21/2017
Identifies exempt food not to include "prepared food intended for immediate consumption".
41045
Bottled water, candy, dietary supplements, soft drinks and items under Reference numbers 41010, 41020, 41025, 41030 and 41040 that would otherwise be exempt from tax but are considered “prepared food” if utensils are made available to the customer at the seller’s location.
